Section 3 in The Punjab Forward Contracts Tax Act, 1951
3. Taxing authority.
(1)For carrying out the purposes of this Act the Government may appoint a Commissioner and such other persons to assist him as may be deemed necessary.(2)The person appoint under sub-section (1) shall exercise such powers as may be conferred and perform such duties as may be required, by or under this Act.(3)All person appointed under sub-section (1) shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code.
